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Title The Impact of Contingency Factors on the Balanced Scorecard Adoption: Evidence from Algeria
Authors Bouchetara, M.
Amrani, S.A.
Zerouti, M.
Bouchenak, K.S.M.
Mehddeb, N.
ORCID
Keywords система вимірювання продуктивності
система измерения производительности
performance measurement system
збалансована система показників
сбалансированная система показателей
balanced scorecard
фактори випадковості
факторы непредвиденных обстоятельств
contingency factors
управлінський контроль
контроль управления
management control
господарські підприємства
хозяйственные предприятия
economic enterprises
Type Article
Date of Issue 2021
URI https://essuir.sumdu.edu.ua/handle/123456789/86680
Publisher Sumy State University
License Creative Commons Attribution 4.0 International License
Citation Bouchetara, M., Amrani, S.A., Zerouti, M., Bouchenak, K.S.M., Mehddeb, N. (2021). The Impact of Contingency Factors on the Balanced Scorecard Adoption: Evidence from Algeria. Business Ethics and Leadership, 5(4), 32-47. https://doi.org/10.21272/bel.5(4).32-47.2021
Abstract This article aims to analyse the existence of significant relationships between some contingency factors and the degree of adoption of the balanced scorecard. A quantitative study, based on a survey, is conducted among 186 individuals, belonging to different Algerian enterprises, from different sectors. Only 57 responses were obtained, that 43 were complete and usable. Otherwise, we obtained a response rate of 23.12%. The results indicate that only three contingency factors (age, differentiation strategy and competition intensity) are found to be significantly associated with the degree of use of the balanced scorecard indicators.
Appears in Collections: Business Ethics and Leadership (BEL)

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